We'll issue a certificate to you on the basis that you'll continue to make super guarantee contributions in Australia for the employee. You or your employee can then show the certificate to the Norwegian authorities to be exempted from super payments in Norway. The certificate can cover a period of up to three years.

When you receive the certificate, keep a copy for your records and give the original to your employee to take with them to Norway.

Before your employee starts work in Norway you must send a copy of the certificate to:

NAV ControlPostboks 6600Etterstad 0607 OsloNorway

Norwegian employees don't need to provide a copy of a Norwegian-issued certificate of coverage to us or any other Australian government agency unless we ask for it.

About the agreement

Our bilateral social security agreement with Norway applies when double super coverage occurs – that is, when you or your employee would otherwise have to make super guarantee contributions (or equivalent) in both countries for the same work by your employee. It applies to Australian super guarantee law and Norwegian social security laws.

Effect for different types of employee

Employees working temporarily overseas

If you send your employee to work in Norway for a period not exceeding three years – for your business or a related entity – and double super coverage occurs, only the super laws of your home country will apply. This means super guarantee contributions (or equivalent) are required only under the law of the country that your employee is most likely to retire in.

Example

Sally is sent by her Australian employer to work in Norway for two years. Sally will still be covered by Australia's super guarantee legislation as well as the Norwegian laws while working in the Norway Republic – therefore double super coverage occurs..

As double super coverage occurs, the agreement takes effect and exempts Sally and her employer from making contributions under Norwegian law. Sally's employer will continue to make super guarantee contributions as required in Australia.

End of example

Government employees working temporarily overseas

If a government employee is sent to work temporarily in Norway and double super coverage occurs, only the super laws of Australia will apply.

The secondment period for government employees working in Norway is not subject to the three-year limit.

Self-employed people

The agreement doesn't apply to self-employed Australian residents working in Norway. They're not subject to super guarantee law in Australia so double super coverage doesn't occur.

Work on ships and aircraft

If double super coverage occurs for a person working on a ship or aircraft in international traffic, the law of the country in which the person is a resident will apply.

Work on the Norwegian continental shelf

Where an employee of an Australian employer is sent to work on the Norwegian continental shelf for a temporary period (not exceeding three years) and double super coverage occurs, the employer will be subject only to super guarantee law in Australia.

Diplomats

The agreement doesn't affect the treatment of diplomats and consulate officials under the relevant Vienna Conventions on diplomatic and consular relations.

Extension beyond three years

Generally, a certificate of coverage will cover Australian employees for up to three years employment in Norway. If you need coverage for longer than three years, you'll need to write to us explaining the reasons for the extension.

Approval to extend a certificate of coverage is determined on a case-by-case basis. We can grant an extension only with the mutual agreement of the relevant agency in Norway, and only in certain circumstances.

An extension may be granted when:

an individual who was scheduled to replace the worker is unable to do so because of death, serious illness or resignation

the worker must remain in the country of secondment due to an unexpected personal situation – this includes medical reasons (self, spouse, children) or if the worker's children are required to stay to complete the school year

the worker has been under one country's social security system throughout his or her career and is planning to retire in the immediate future

the extension is for a short period

the worker returned to the country of origin for a short period during the period of secondment for unexpected personal reasons – this includes medical reasons (self, spouse, children)

the extension for work purposes would be in the national interest of either country

cessation will cause undue hardship to the employer/employee

there has been a reorganisation of a company and the worker maintains an important role in the reorganisation

the worker has special skills or background, and the employer makes a strong case for needing the worker to complete a special assignment or project that will be concluded within one to three years after the three-year secondment period.

An extension may also be granted in other special circumstances.

You will need to provide a supporting document giving reasons for the extension and include:

employer's name, Australian business number and contact details

employee's name

certificate number.

You should attach the supporting document when you apply online for an extension to a previously submitted request.

We recommend you search for the employee name under the View previous request tab in the business or tax agent portal. You will need to edit this application and attach the supporting document. This will generate a new certificate of coverage reference number.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.